Automatic Exchange of Information: What It Is, How It Works, Benefits, What Remains To Be Done

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Publication Date: 23/07/2012Pages: 22

This report describes the key aspects of automatic exchange of information and explains the work of the OECD in this area. In particular, the report gives answers to the following basic questions: (i) what is automatic exchange of information, (ii) how does it work, (iii) what is the legal basis, (iv) what is the current state of play (v) does automatic exchange work, and (vi) what is the OECD doing in this area and what still needs to be done.